Assessment notice specificity required; hearing notices must list issues to avoid indiscriminate issuance and taxpayer harassment. Directs that notices under section 143(2) and 142(1) must not be issued mechanically; assessing officers must review records in advance and indicate specific points or documentary requirements when issuing hearing notices. Supervisory measures require inspections by higher officers, sampling of cases above a specified income threshold to verify attached lists of points or documents, warnings against indiscriminate notices, potential disciplinary action for non-compliance, and reporting of inspection results to the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment notice specificity required; hearing notices must list issues to avoid indiscriminate issuance and taxpayer harassment.
Directs that notices under section 143(2) and 142(1) must not be issued mechanically; assessing officers must review records in advance and indicate specific points or documentary requirements when issuing hearing notices. Supervisory measures require inspections by higher officers, sampling of cases above a specified income threshold to verify attached lists of points or documents, warnings against indiscriminate notices, potential disciplinary action for non-compliance, and reporting of inspection results to the Board.
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